纵观发达国家相互保险制度的发展轨迹,相互保险制度发展历程大致可以分为四个阶段:萌芽阶段,初步形成阶段,发展成熟阶段,逐渐式微阶段。随着法律对相互保险公司的确认,为享受政府税收等方面的优惠,全球保险业出现了股份保险公司相互化的浪潮。欧美、日本等发达国家的股份制保险公司纷纷转型为相互保险公司。保险公司相互化浪潮的出现标志着相互保险制度的成熟。尽管经过三十年的快速发展我国的保险业取得了巨大的进步,但是从保险的密度与保险的深度两项指标来看,与美、日等发达国家的保险业相比还有很大的差距。 Throughout the development of mutual insurance system in developed countries, the development of mutual insurance system can be divided into four stages: the embryonic stage, the initial formation stage, the mature stage, and the gradual micro stage. As the law confirms mutual insurance companies, in order to enjoy the preferential treatment of government taxes and the like, there has been a wave of mutual insurance companies in the global insurance industry. Joint-stock insurance companies in developed countries such as Europe, the United States and Japan have transformed themselves into mutual insurance companies. The emergence of a wave of insurers’ mutualization marks the maturity of the mutual insurance system. Although thirty years of rapid development have made great strides in the insurance industry in our country, from the perspectives of the density of insurance and the depth of insurance, there are still quite a lot of differences between the insurance industry in developed countries such as the United States and Japan gap.